Registered number: 03693242 Charity number: 1079965
AL KALIMA
(A Company Limited by Guarantee)
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
AL KALIMA
(A Company Limited by Guarantee)
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Details of the Company, its Trustees and Advisers | 1 |
| Trustees' Report | 2 - 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 - 15 |
AL KALIMA
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021
Trustees Dr J B Evans E J Greening M A Hall (resigned 6 June 2022) Dr S Hanna (resigned 9 April 2021) M Tinawi Company registered number 03693242 Charity registered number 1079965 Registered office 7 Westbourne Gardens Trowbridge Wiltshire BA14 9AW Company secretary E J Greening Chief executive officer E J Greening Accountants The Alanbrookes Group Ltd 24 Glove Factory Studios Holt Wiltshire BA14 6RL
Page 1
AL KALIMA
(A Company Limited by Guarantee)
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2021.
The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Al Kalima seeks to advance a clear understanding of Christian belief among Muslims by the publishing and distribution of culturally relevant Christian literature and digital media.
The charity's strategic objectives are:
-
To make available a translation of Scripture in Arabic understandable to Muslims and faithful to the original text
-
To publish Christian books which will help Muslims understand Christian beliefs
-
To place our titles in the commercial mainstream of Arabic publishing and distribution
-
To use other forms of media to disseminate more widely the message of our books
-
To partner with other like-minded organisations to achieve our objectives
Review of activities
The project to produce video and audio clips in two N.African dialects has been progressing well, with many favourable comments from Facebook users. Chanted Scripture excerpts from the True Meaning translation have also been added to these platforms. Young people are more engaged with this kind of media, which we hope will spark interest in reading Scripture through the True Meaning Bible app or printed copies, where they are available.
Al Kalima initiated a new project in 2021, the Imams Project, whereby books would be given to influential imams. The aim has been to undertake this where we have local partners able to give the books, either in person or by post. Our friends in Syria have been most active, but smaller efforts have been made in Tunisia and the USA.
In early 2022 we received a request from Syria for an additional 2,000 copies of True Meaning, such was the demand and their capacity to distribute through local channels. This indigenous work, led by Syrian Muslims, encapsulates all that Al Kalima has worked for. Some of these friends might describe themselves as followers of Christ, others as seekers after truth. We know that God’s word cannot leave people unaffected. Those whose hearts are open will be drawn to the person of Christ as they read and understand.
One of the Al Kalima editorial committee was able to give a lecture at his N.African university on True Meaning, attended by academics and students. The lecture was very well received, with most of the 80 or so in the audience staying for the Q & A at the end.
Progress on our English version of John’s Gospel has stalled, with no firm date for publication set. Some background articles still need to be finalised. Publication of an Arabic/English Luke is also in the pipeline.
Our founding board member, Martin Hall, has stepped down after 22 years of service. He has expressed a desire to be available as a consultant, and the board is sure that he will be called on in the future. The charity is actively seeking to strengthen the board.
Financial review
Principal funding sources
God has been gracious to us once more, and we have been able to meet all our financial obligations. The charity is grateful to a number of very generous people who have supported us over the last year. In addition we have been supported by the Seed Company for our N.African Arabic project.
Page 2
AL KALIMA
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
Reserves policy
Our reserves policy is such that the charity normally pays its expenses in cash and has no long-term liabilities. We aim to keep a reserve of about $7,800 US dollars or £5,000 to meet any unforeseen expenses.
Financial position
The vast majority of the charity’s funds are given for the various projects which are going on at any time. The temporary deficit in the general fund has been caused by the decision to write off the $11,000 out standing in our Beirut bank balance. Whilst the bank maintains this balance on its books, it is unclear when these funds would be available to us.
Approved by order of the members of the board of Trustees on 13 September 2022 and signed on their behalf by:
E J Greening
Page 3
AL KALIMA (A Company Limited by Guarantee)
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
Independent Examiner's Report to the Trustees of Al Kalima ('the Company')
I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 December 2021.
Responsibilities and Basis of Report
As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report.
Signed: Dated: 14 September 2022 The Alanbrookes Group Ltd ICAEW
24 Glove Factory Studios, Holt, Wiltshire. BA14 6RL.
Page 4
AL KALIMA
(A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2021
| Note Income from: Donations and legacies 3 Charitable activities 4 Total income Expenditure on: Charitable activities 5 Total expenditure Net income/(expenditure) Transfers between funds 11 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Restricted funds 2021 $ 89,219 - 89,219 52,152 52,152 37,067 (3,691) 33,376 6,573 33,376 39,949 |
Unrestricted funds 2021 $ 16,849 689 17,538 40,902 40,902 (23,364) 3,691 (19,673) 12,282 (19,673) (7,391) |
Total funds 2021 $ 106,068 689 106,757 93,054 93,054 13,703 - 13,703 18,855 13,703 32,558 |
Total funds 2020 $ 47,598 1,818 49,416 78,894 78,894 (29,478) - (29,478) 48,333 (29,478) 18,855 |
|---|---|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 7 to 15 form part of these financial statements.
Page 5
AL KALIMA (A Company Limited by Guarantee) REGISTERED NUMBER: 03693242
BALANCE SHEET AS AT 31 DECEMBER 2021
| Note Fixed assets Current assets Cash at bank and in hand Creditors: amounts falling due within one year 9 Net current assets Total assets less current liabilities Net assets excluding pension asset Total net assets Charity funds Restricted funds 11 Unrestricted funds 11 Total funds |
36,638 36,638 (4,080) |
2021 $ - 32,558 32,558 32,558 32,558 39,949 (7,391) 32,558 |
25,929 25,929 (7,074) |
2020 $ |
|---|---|---|---|---|
| - 18,855 |
||||
| 18,855 | ||||
| 18,855 | ||||
| 18,855 | ||||
| 6,573 12,282 |
||||
| 18,855 |
The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on 13 September 2022 and signed on their behalf by:
E J Greening
The notes on pages 7 to 15 form part of these financial statements.
Page 6
AL KALIMA
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
1. General information
Al Kalima is a registered charity in England and Wales. Charity number 1079965. Their registered office is 7 Westbourne Gardens, Trowbridge, Wiltshire, BA14 9AW.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Al Kalima meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Income
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.4 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 7
AL KALIMA
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
2. Accounting policies (continued)
2.5 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
2.6 Financial instruments
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.7 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
3. Income from donations and legacies
| Donations Donations |
Restricted funds 2021 Unrestricted funds 2021 $ $ 89,219 16,849 Restricted funds 2020 Unrestricted funds 2020 $ $ 33,219 14,379 |
Total funds 2021 $ 106,068 |
|---|---|---|
| Total funds 2020 $ 47,598 |
Page 8
AL KALIMA
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
4. Income from charitable activities
| Unrestricted funds 2021 $ Income from charitable activities - Direct costs - Activities 689 Unrestricted funds 2020 $ Income from charitable activities - Direct costs - Activities 1,818 |
Total funds 2021 $ 689 |
|---|---|
| Total funds 2020 $ 1,818 |
5. Analysis of expenditure on charitable activities
Summary by fund type
| Direct costs - Activities Direct costs - Activities |
Restricted funds 2021 Unrestricted funds 2021 $ $ 52,152 40,902 Restricted funds 2020 Unrestricted funds 2020 $ $ 67,252 11,642 |
Total funds 2021 $ 93,054 |
|---|---|---|
| Total funds 2020 $ 78,894 |
Page 9
AL KALIMA
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
6. Analysis of expenditure by activities
| Activities undertaken directly 2021 Support costs 2021 $ $ Direct costs - Activities 66,361 26,693 Activities undertaken directly 2020 Support costs 2020 $ $ Direct costs - Activities 74,097 4,797 7. Independent examiner's remuneration 2021 $ Fees payable to the Company's independent examiner for the independent examination of the Company's annual accounts 2,679 8. Trustees' remuneration and expenses During the year, no Trustees received any remuneration or other benefits_(2020 - $NIL). During the year ended 31 December 2021, no Trustee expenses have been incurred(2020_ |
Total funds 2021 $ 93,054 |
|---|---|
| Total funds 2020 $ 78,894 |
|
| 2020 $ 3,401 |
|
| - $NIL). |
9. Creditors: Amounts falling due within one year
| 2021 | 2020 | |
|---|---|---|
| $ | $ | |
| Accruals and deferred income | 4,080 | 7,074 |
Page 10
AL KALIMA
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
10. Financial instruments
| 2021 | 2020 | |
|---|---|---|
| $ | $ | |
| Financial assets | ||
| Financial assets measured at fair value through income and expenditure | 36,638 | 25,929 |
Financial assets measured at fair value through income and expenditure comprise bank balances in various currencies, translated into US Dollars at the year end exchange rate.
Page 11
AL KALIMA
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
11. Statement of funds
Statement of funds - current year
| Unrestricted funds General Funds - all funds Restricted funds Tan-Jaz Chanting Noorul Abaa Mallouhi Distribution Imams Total of funds |
Balance at 1 January 2021 $ 12,282 826 - 747 5,000 - - 6,573 18,855 |
Income $ 17,538 20,809 3,514 - - 55,100 9,796 89,219 106,757 |
Expenditure $ (40,902) (17,037) (4,737) - (4,790) (25,588) - (52,152) (93,054) |
Transfers in/out $ 3,691 (2,734) - (747) (210) - - (3,691) - |
Balance at 31 December 2021 $ (7,391) 1,864 (1,223) - - 29,512 9,796 39,949 32,558 |
|---|---|---|---|---|---|
Page 12
AL KALIMA
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
11. Statement of funds (continued)
Statement of funds - prior year
| General Funds - all funds Restricted funds Restricted Funds - all funds Total of funds |
Balance at 1 January 2020 $ 8,864 Balance at 1 January 2020 $ 39,469 48,333 |
Income $ 16,198 Income $ 33,217 49,415 |
Expenditure $ (11,642) Expenditure $ (67,251) (78,893) |
Transfers in/out $ (1,138) Transfers in/out $ 1,138 - |
Balance at 31 December 2020 $ 12,282 |
|---|---|---|---|---|---|
| Balance at 31 December 2020 $ 6,573 |
|||||
| 18,855 |
12. Summary of funds
Summary of funds - current year
| General funds Restricted funds |
Balance at 1 January 2021 $ 12,282 6,573 18,855 |
Income $ 17,538 89,219 106,757 |
Expenditure $ (40,902) (52,152) (93,054) |
Transfers in/out $ 3,691 (3,691) - |
Balance at 31 December 2021 $ (7,391) 39,949 |
|---|---|---|---|---|---|
| 32,558 |
Page 13
AL KALIMA
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
12. Summary of funds (continued)
Summary of funds - prior year
| General funds Restricted funds |
Balance at 1 January 2020 $ 8,864 39,469 48,333 |
Income $ 16,198 33,217 49,415 |
Expenditure $ (11,642) (67,251) (78,893) |
Transfers in/out $ (1,138) 1,138 - |
Balance at 31 December 2020 $ 12,282 6,573 |
|---|---|---|---|---|---|
| 18,855 |
13. Analysis of net assets between funds
- Analysis of net assets between funds - current year
| Current assets Creditors due within one year Total |
Restricted funds 2021 Unrestricted funds 2021 $ $ 41,349 (4,711) (1,400) (2,680) 39,949 (7,391) |
Total funds 2021 $ 36,638 (4,080) |
|---|---|---|
| 32,558 |
Analysis of net assets between funds - prior year
| Current assets Creditors due within one year Total |
Restricted funds 2020 $ 10,573 (4,000) 6,573 |
Unrestricted funds 2020 $ 15,356 (3,074) 12,282 |
Total funds 2020 $ 25,929 (7,074) |
|---|---|---|---|
| 18,855 |
Page 14
AL KALIMA
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
14. Reconciliation of net movement in funds to net cash flow from operating activities
| Net income/expenditure for the year (as per Statement Activities) Adjustments for: Net cash provided by/(used in) operating activities 15. Analysis of cash and cash equivalents Cash in hand Total cash and cash equivalents 16. Analysis of changes in net debt Cash at bank and in hand |
of Financial At 1 January 2021 $ 25,929 25,929 |
2021 $ 13,703 13,703 2021 $ 36,638 36,638 Cash flows $ 10,709 10,709 |
2020 $ (29,478) (29,478) 2020 $ 25,929 25,929 At 31 December 2021 $ 36,638 36,638 |
|---|---|---|---|
Page 15
AL KALIMA
(A Company Limited by Guarantee)
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021
| Income Donations received Sales Gross income in the reporting period Less: Charitable activities Translation Recording Book Production Travel/Freight Support costs Travel Accountancy Professional Fees Sundries Advertising Write off Finance Bank changes Foreign exchange gains and loses Total expenditure Net income/(expenditure) before taxation for the reporting period Net income/(expenditure) for the reporting period Surplus/(Deficit) for the reporting period Surplus brought forward at 1 January 2021 Surplus carried forward at 31 December 2021 |
2021 $ 106,068 689 13,234 5,537 31,280 3,421 8,636 2,679 12,890 110 547 11,753 585 2,382 |
2021 $ 106,757 106,757 53,472 36,615 2,967 93,054 13,703 13,703 13,703 18,855 32,558 |
2020 $ 47,598 1,818 22,824 9,660 16,000 1,363 - 3,401 24,250 18 134 - 1,002 242 |
2020 $ 49,416 49,416 49,847 27,803 1,244 78,894 (29,478) (29,478) (29,478) 48,333 18,855 |
|---|---|---|---|---|
Page 16
Issuer
The Alanbrookes Group/JS Weeks & Co
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Document fingerprint 692fda0c81ec3d377af0bc16da8a0603
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Audit history log
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